CALYPSO: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CALYPSO
Largest movements
- Stocks and contracts +€15,513
up €15,513 (+20.4%), from €75,931 to €91,444
of which Contracts in progress: +€30,000
- Cash -€4,100
down €4,100 (-37.6%), from €10,917 to €6,817
mainly Stocks and contracts (-€15,513)
- Trade debts +€5,026
up €5,026 (+133.0%), from €3,780 to €8,805
- Other debts +€3,509
up €3,509 (+3.4%), from €101,985 to €105,493
- Gross operating margin +€3,276
up €3,276 (+99.9%), from €3,279 to €6,556
- Taxes +€683
up €683 (+436.2%), from €157 to €840
- Financial charges +€601
up €601 (+25.6%), from €2,352 to €2,953
- Staff costs +€130
new in 2025: €130
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €250,433 | €261,383 | +€10,949 | +4.4% |
| Current assets | 29/58 | €250,433 | €261,383 | +€10,949 | +4.4% |
| Stocks and contracts in progress | 3 | €75,931 | €91,444 | +€15,513 | +20.4% |
| Stocks | 30/36 | €75,931 | €61,444 | -€14,487 | -19.1% |
| Contracts in progress | 37 | - | €30,000 | +€30,000 | |
| Amounts receivable within one year | 40/41 | €163,585 | €163,122 | -€464 | -0.3% |
| Trade receivables | 40 | €163,585 | €163,122 | -€464 | -0.3% |
| Cash at bank and in hand | 54/58 | €10,917 | €6,817 | -€4,100 | -37.6% |
| Total equity and liabilities | 10/49 | €250,433 | €261,383 | +€10,949 | +4.4% |
| Equity | 10/15 | €143,507 | €145,750 | +€2,243 | +1.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €81,507 | €83,750 | +€2,243 | +2.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €43,599 | €43,599 | = | 0.0% |
| Distributable reserves | 133 | €31,708 | €33,951 | +€2,243 | +7.1% |
| Amounts payable | 17/49 | €106,926 | €115,633 | +€8,707 | +8.1% |
| Amounts payable within one year | 42/48 | €106,926 | €115,633 | +€8,707 | +8.1% |
| Trade debts | 44 | €3,780 | €8,805 | +€5,026 | +133.0% |
| Suppliers | 440/4 | €3,780 | €8,805 | +€5,026 | +133.0% |
| Taxes, remuneration and social security | 45 | €1,162 | €1,334 | +€172 | +14.8% |
| Taxes | 450/3 | €1,162 | €1,334 | +€172 | +14.8% |
| Other amounts payable | 47/48 | €101,985 | €105,493 | +€3,509 | +3.4% |
| Remuneration, social security and pensions | 62 | - | €130 | +€130 | |
| Other operating charges | 640/8 | €390 | €393 | +€3 | +0.8% |
| Gross operating margin | 9900 | €3,279 | €6,556 | +€3,276 | +99.9% |
| Operating profit (loss) | 9901 | €2,889 | €6,032 | +€3,143 | +108.8% |
| Financial income | 75/76B | €1 | €4 | +€3 | +438.5% |
| Recurring financial income | 75 | €1 | €4 | +€3 | +438.5% |
| Financial charges | 65/66B | €2,352 | €2,953 | +€601 | +25.6% |
| Recurring financial charges | 65 | €2,352 | €2,953 | +€601 | +25.6% |
| Profit (loss) for the period before taxes | 9903 | €538 | €3,083 | +€2,545 | +473.0% |
| Income taxes | 67/77 | €157 | €840 | +€683 | +436.2% |
| Profit (loss) for the period | 9904 | €381 | €2,243 | +€1,861 | +488.1% |
| Profit (loss) for the period to be appropriated | 9905 | €381 | €2,243 | +€1,861 | +488.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.